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The new tax forms used to declare state budget obligations

The Official Gazette of Romania, Part I, no. 887 of 27 December 2012 has published the Order of the President of the National Agency for Fiscal Administration no. 1950/2012 regarding the approval of the forms used for declaring taxes which have a self assessment or withholding regime.
The enactment approves the model and content of the following tax forms:
– 100 “Statement on payment obligations to the state budget”;
– 101 “Income Tax Statement”;
– 104 “Statement on the distribution between associates of the income and expenses;
– 120 “Expense account regarding the excises”;
– 130 “Expense account regarding the tax on crude-oil from domestic production.”

Forms 100 and 104 are used to declare the taxes due from 1 January 2013.
Forms 101, 120 and 130 shall be implemented starting with the annual fiscal year 2012.

>> The source: JURIDICE.ro

Irina TURNEA

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